Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and and Coastwise Carriage of GoodsRules for Section 18A of the ActEntry for export by road of specified goods from a customs and excise warehouse |
| 18A.08 | The export by road from a customs and excise warehouse of imported or locally manufactured spirits and alcoholic beverages and tobacco products shall be subject to the following conditions: |
| (a) | Except in the case of the licensee of such warehouse using own transport, such goods must be removed by a licensed remover of goods in bond; |
| (b) |
| (i) | Only containers which can be sealed or goods vehicles with build-up closed bodies of which the doors can be sealed shall be used; |
| (ii) | sealing must take place before the goods leave the premises of such warehouse; |
| (c) | The loading of such goods into a container or goods vehicle and the sealing of such container or vehicle shall, if the Controller so requires, take place under customs supervision; |
| (d) | A remover of such goods for export shall report at the border post concerned within 3 working days from the date of official sealing of the relevant container or vehicle. |
| (e) |
| (i) | In cases where an exporter obtains various consignments from different customs and excise warehouses and intends to consolidate them at a central place before loading, the exporter shall obtain prior permission from the Controller in whose area of control the consolidation is to be done and such consolidation shall take place at a place approved by the Controller; |
| (ii) | If such permission is granted, the consolidated consignment shall be ready for packing into a container or goods vehicle and sealing under customs supervision at the approved place, within 5 working days from the date of acceptance by the Controller of the first export bill of entry in respect of such consignment; |
| (f) | The prescribed charges for extra or special attendance by a customs officer shall be payable; |
(g)
| (i) | Such exports shall only take place through the following border posts in the common customs area: Beit Bridge, Lebombo, Kazangulu (Botswana), Oshikango (Namibia), Lomahasha (Swaziland) and Mhlumeni (Swaziland); and |
| (ii) | the vehicle carrying such goods shall follow the shortest practical route from such warehouse to the border post; |
| (h) | The exporter shall produce to the Controller at the place of dispatch in the Republic any such documents relating to the export as he may require including a letter of credit or proof that the consignee has ordered or paid for such goods. |
| 18A.09 | The export by road from a customs and excise warehouse of imported or locally manufactured petrol, distillate fuel, kerosene mixed with lubricity agents shall, in addition to the conditions prescribed in rule 18A.08(a), (b), (c), (d), (f), (g) and (h), as may be applicable be subject to the condition that such goods shall only be exported by the licensee of a customs and excise warehouse or by a licensed distributor as contemplated respectively in the rules numbered 19A4 and 64F. |
| 18A.10 | The provisions of rule 18.15 shall apply mutatis mutandis to a second-hand road vehicle which is sold or otherwise disposed of by a licensee of a customs and excise warehouse to a purchaser in a country outside the common customs area. |